10.7.6. For amounts donated for international development cooperation and entities for the fight against poverty, social exclusion and help for people with disabilities.

A deduction of 15 per 100 is established for monetary donations and non-governmental organizations, foundations, associations that help people with disabilities and other entities, provided that they are considered non-purpose entities. lucrative in accordance with the provisions of Law 49/2002, on the tax regime of non-profit entities and tax incentives for patronage, which are registered in the corresponding records of the Autonomous Community.

The effectiveness of the contribution made must be accredited by certification from the Castellano-Manchega Cooperation Foundation or the donor entity.

The base of the deduction may not exceed 10 percent of the taxpayer's taxable base.

Completion

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